In a previous paper the authors developed an intersection theory for
subspaces of rational functions on an algebraic variety $X$
over $\mathbf{k} = \mathbb{C}$. In this short note, we first extend this intersection
theory to an arbitrary algebraically closed ground field $\mathbf{k}$.
Secondly we give an isomorphism between the group of Cartier
$b$-divisors on the birational class of $X$
and the Grothendieck group
of the semigroup of subspaces of rational functions on $X$. The
constructed isomorphism moreover
preserves the intersection numbers. This provides an alternative point
of view on Cartier $b$-divisors and their intersection theory.